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An estate is the net worth of a person at any point in time. It is the sum of a person’s assets – legal rights, interests and entitlements to property of any kind – less all liabilities at that time. The issue is of special legal significance on a question of bankruptcy and death of the person. Depending on the context, the term is also used in reference to an estate in land or of a particular kind of property. The term is also used to refer to the sum of a person’s assets only.